61066 ÷ 28 
We want to divide 61066 by 28.

Going ahead to step 1:
The number 28 fits into 6 0 times, leaving a remainder of 6.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 6, we end up with 6.
Grab the next digit (1) from the dividend, add it to 6, then carry on: 61 / 28

On to step 2:
If we divide 61 by 28, we get 2 and a remainder of 5.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Subtract 56 from 61 to get 5.
Grab the next digit (0) from the dividend, add it to 5, then carry on: 50 / 28

Let's proceed to step 3:
50 divided by 28 is 1 with a remainder of 22.
The next digit of our result is 1. 
Result so far: 21.0
The remainder is 22 after subtracting 28 from 50.
Fetch the next digit (6) from the dividend, attach it to 22 and continue: 226 / 28

Step 4:
If we divide 226 by 28, we get 8 and a remainder of 2.
The next digit of our result is 8. 
Result so far: 218.0
The remainder is 2 after subtracting 224 from 226.
Take the next digit (6) from the dividend and append it to 2, then repeat: 26 / 28

Step 5:
28 can be fit into 26 0 times, resulting in a remainder of 26.
The number 0 becomes the next digit in our result. 
Result so far: 2180.0
The remainder is 26 after subtracting 0 from 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Let's proceed to step 6:
28 goes into 260 9 times with a remainder of 8.
The number 9 becomes the next digit in our result. 
Result so far: 2180.9
Subtract 252 from 260 to get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Moving on to step 7:
When dividing 80 by 28, we get 2 with a remainder of 24.
Write down 2 as next digit of the result. 
Result so far: 2180.92
Deduct 56 from 80 and we're left with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Step 8:
28 can be fit into 240 8 times, resulting in a remainder of 16.
Record the quotient 8 as the next digit in the result. 
Result so far: 2180.928
If we take 224 away from 240, we end up with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Moving on to step 9:
160 divided by 28 is 5 with a remainder of 20.
Use 5 as the next digit of our solution. 
Result so far: 2180.9285
Subtract 140 from 160 to get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Let's proceed to step 10:
28 goes into 200 7 times with a remainder of 4.
Record the quotient 7 as the next digit in the result. 
Result so far: 2180.92857
If we take 196 away from 200, we end up with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Going ahead to step 11:
28 goes into 40 1 times with a remainder of 12.
Record the quotient 1 as the next digit in the result. 
Result so far: 2180.928571
If we subtract 28 from 40, we get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Going ahead to step 12:
The number 28 fits into 120 4 times, leaving a remainder of 8.
The number 4 becomes the next digit in our result. 
Result so far: 2180.9285714
The remainder is 8 after subtracting 112 from 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Advancing to step 13:
When dividing 80 by 28, we get 2 with a remainder of 24.
Put 2 as the next digit of the answer. 
Result so far: 2180.92857142
If we take 56 away from 80, we end up with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

In conclusion, the division gives 2180.92857142 with a balance of 2.4e-08.